Avoidance of Double Taxation in the Area of Income Tax in Latvia

Authors

  • Jānis Lazdiņš University of Latvia
  • Kārlis Ketners BA School for Business and Finance

DOI:

https://doi.org/10.22364/jull.12.05

Keywords:

tax law, direct tax, indirect tax, double taxation, avoidance of double taxation, resident for taxation purposes

Abstract

The article is dedicated to the experience of preventing double taxation in the Republic of Latvia, the area of income tax. This topic is made relevant by the tax reform implemented in 2018. Although the payment of income tax has been conceptually changed, the authors propose the thesis regarding a constant approach to prevention of double taxation, based on recommendations by the Organisation for Economic Co-operation and Development (hereinafter – OECD). In the framework of income tax reform, additional requirements have been integrated into regulatory enactments to eliminate the possibility of tax evasion.

Author Biographies

  • Jānis Lazdiņš, University of Latvia

    Dr. iur. 
    Faculty of Law, University of Latvia
    Professor at the Department of Legal Theory and History

  • Kārlis Ketners, BA School for Business and Finance

    Dr. oec. 
    BA School for Business and Finance
    Professor at the Department of Finance and Economics

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Published

2019-07-11

How to Cite

Lazdiņš, J., & Ketners, K. (2019). Avoidance of Double Taxation in the Area of Income Tax in Latvia. Journal of the University of Latvia. Law, 12, 68-85. https://doi.org/10.22364/jull.12.05